BTW, I do understand the "good" is a relative term. Personally, I have a Resolution Audio Opus 21 CD player that I consider good. I also have a Sony DVP-NS775V DVD/CD/SACD player that I think sounds OK. But, I wouldn't take the RA Opus 21 out of my system and replace it with the Sony, even considering the 35X price differnce.
However, for my friend, the Sony is probably perfectly adequate.
Any recommendations for sub-$100 players?
Thanks,
TIC